JINDŘICHOVSKÁ, Irena and Dana KUBÍČKOVÁ. The Role and Current Status of IFRS in the Completion of National Accounting Rules - Evidence from the Czech Republic. Accounting in Europe. London: Taylor & Francis, 2017, vol. 14, 1-2, p. 56-66. ISSN 1744-9480. Available from: https://dx.doi.org/10.1080/17449480.2017.1301671. |
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@article{5910, author = {Jindřichovská, Irena and Kubíčková, Dana}, article_location = {London}, article_number = {1-2}, doi = {http://dx.doi.org/10.1080/17449480.2017.1301671}, keywords = {Czech accounting system; IFRS; EU Accounting Directive 2013/34/EU; Internalization; Conversion}, language = {eng}, issn = {1744-9480}, journal = {Accounting in Europe}, title = {The Role and Current Status of IFRS in the Completion of National Accounting Rules - Evidence from the Czech Republic}, volume = {14}, year = {2017} }
TY - JOUR ID - 5910 AU - Jindřichovská, Irena - Kubíčková, Dana PY - 2017 TI - The Role and Current Status of IFRS in the Completion of National Accounting Rules - Evidence from the Czech Republic JF - Accounting in Europe VL - 14 IS - 1-2 SP - 56-66 EP - 56-66 PB - Taylor & Francis SN - 17449480 KW - Czech accounting system KW - IFRS KW - EU Accounting Directive 2013/34/EU KW - Internalization KW - Conversion N2 - The aim of this paper is to characterize the extent to which IFRS is used as a reference point for national accounting rules in the Czech Republic and what elements are incorporated in Czech Accounting Regulation, paying particular attention to the latest amendment to the Accounting Act based on the EU Accounting Directive (2013/34/EU). ER -
JINDŘICHOVSKÁ, Irena and Dana KUBÍČKOVÁ. The Role and Current Status of IFRS in the Completion of National Accounting Rules - Evidence from the Czech Republic. \textit{Accounting in Europe}. London: Taylor \&{} Francis, 2017, vol.~14, 1-2, p.~56-66. ISSN~1744-9480. Available from: https://dx.doi.org/10.1080/17449480.2017.1301671.
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